Cost and Return: a case study of mushroom cultivation in Bandu Sub- district, Muang District, Chiang Rai Province

Authors

  • สุภมล ดวงตา สำนักวิชาบัญชี มหาวิทยาลัยราชภัฏเชียงราย

Abstract

The objective of the research entitled “Cost and Return: a case study of mushroom cultivation in Bandu Sub- district, Muang District, Chiang Rai Province” was to study cost and return: a case study of mushroom cultivation in Bandu Sub- district, Muang District, Chiang Rai Province. Data was collected from the entrepreneur of mushroom cultivation, books, academic papers, including related research. The data were analyzed by Cost and Return Analysis in the form of Break Even Point, Profit on Sales Ratio, Return on Investment, and Pay Back Period of mushroom cultivation in Bandu Sub- District, Muang District, Chiang Rai Province to make the research completed. The results showed that the respondents were mostly females and males equally between the ages of 51- 60-year-olds. Their mushroom cultivation’s experience was between 16-20 years. The respondents were straw mushroom and oyster mushroom cultivation entrepreneurs in Bandu Sub- District, Muang District, Chiang Rai Province for 12 cases. The initial cost of land, mushroom house and equipment for mushroom cultivation were as follows: The initial cost of straw mushroom was 89,907 Baht, oyster mushroom cultivation with self-making of mushroom spawn was 7,708 Baht, oyster mushroom cultivation with buying mushroom spawn was 16,545 Baht, cost of production, raw materials transformed into finished products consisting of 3 kinds of cost; raw materials, labor cost, cost of production of straw mushroom per time was 6,455 Baht, operation cost per time was 334 Baht, production cost and raw materials transformed into finished products of oyster mushroom cultivation per time was 13,532 Baht, operation cost per time was 760 Baht and mushroom cultivation with buying oyster mushroom spawn per time was 28,100 Baht. Regarding to problems and obstacles of water system in terms of mushroom house and insects and fungi was generally at a moderate level.

References

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Published

2016-12-30

How to Cite

ดวงตา ส. (2016). Cost and Return: a case study of mushroom cultivation in Bandu Sub- district, Muang District, Chiang Rai Province. The Journal of Accounting Review Chiang Rai Rajabhat University, 1(2), 71–80. retrieved from https://so02.tci-thaijo.org/index.php/JAR_CRRU/article/view/244202

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Section

Research Articles